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All Journal Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Ekuitas Jurnal Pnedidikan Ekonomi
Yanto Darmawan
Politeknik YKPN
Economics, Econometrics & Finance Education Social Sciences

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EFEKTIVITAS KONTRIBUSI DAN PERTUMBUHAN PAJAK DAERAH DI KABUPATEN BLORA PADA MASA PEMBATASAN SOSIAL BERSKALA BESAR (PSBB) TAHUN 2020 Yanto Darmawan; Stephanus Andi Adityaputra; Rahimah
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 3 No 2 (2023): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v3i2.756

Abstract

Penelitian ini membahas dampak pandemi covid-19 terhadap penerimaan pajak daerah di Kabupaten Blora pada tahun 2020. Penelitian ini bertujuan untuk mengetahui besarnya tingkat efektivitas, tingkat kontribusi, dan laju pertumbuhan tahun 2019-2020 di Kabupaten Blora. Jenis penelitian ini menggunakan penelitian deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah data anggaran dan realisasi pendapatan pajak daerah tahun 2019-2020 yang diperoleh dari Laporan Keuangan Pemerintah Daerah Kabupaten Blora tahun 2019 dan 2020. Analisis data menggunakan analisis rasio efektivitas, rasio kontribusi, dan rasio pertumbuhan. Hasil penelitian menunjukkan bahwa dampak pemberlakuan PSBB di tahun 2020 untuk 10 jenis pajak daerah termasuk dalam kriteria sangat efektif yang mana Pajak Hotel, Pajak Restoran, Pajak Reklame, dan Pajak PBB P2 mengalami kenaikan efektivitas dibanding tahun 2019 sedangkan jenis pajak daerah lainnya mengalami penurunan efektivitas. Pajak Reklame, Pajak Parkir, Pajak Air Tanah, PBB P2, dan BPHTB mengalami kenaikan rasio kontribusi dibanding tahun 2019 sedangkan jenis pajak daerah lainnya mengalami penurunan rasio kontribusi. Pajak Reklame, Pajak Parkir, dan BPHTB mengalami pertumbuhan positif sedangkan jenis pajak daerah lainnya mengalami pertumbuhan negatif.
Pengaruh Persepsi Kebermanfaatan dan Kemudahan Terhadap Kecemasan Berkomputer Guru SMK Jurusan Akuntansi dalam Mengajar Praktikum Akuntansi Pemerintah Agus Kuntoro; Yanto Darmawan
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 2 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i2.54287

Abstract

This research is important because the acceptance of the Siskeudes V.2 application by teachers will determine the success of teachers in teaching. The purpose of this study was to determine the effect of perceived of ease and perceived usefulness of the village financial system software (Siskeudes V.2) on computer self-efficacy of vocational high school teachers. This research was a quantitative research, data was obtained through questionnaires from vocational high school teachers who taking the course of Siskeudes V.2. Data were analyzed by Partial Least Square (PLS) using Smart PLS 3.0. Results of this study are perceived ease of use and perceived usefulnes affects computer anxiety vocational high school teachers. Most of the 29 respondents stated that the benefits of training using the software needed for training according to the needs and perceptions of usefulness required. The results showed that the value of R2 = 39%, meaning that 39% of the variance of computerized vocational school teachers' computerized anxiety regarding the Siskeudes V.2 application was influenced by the variables perceived usefulness and perceived convenience. The results of testing the hypothesis are supported at alpha 5% with T Statistics values ​​H1=2,1519 and H2=1,7398 which values ​​are already above 1,64 for the one-tailed hypothesis.This research makes a practical contribution to the implementation of training in the use of software applications that the training should aim to create perceptions of ease and perceived usefulness so that it is expected to produce a low impact of computer anxiety.
Co-Authors Agus Kuntoro Rahimah Stephanus Andi Adityaputra